关于绿色GDP核算和考核的探讨

本文通过回顾绿色GDP核算在国内外研究和实践的历程，特别是我国2004年论证《中国资源环境经济核算体系框架》和《基于环境的绿色国民经济核算体系框架》，探讨了绿色GDP核算的对象、内容以及主要方法，分析建立该核算体系的困难．主要是环境成本计量较难处理和自然资产的产权和市场价格难以界定。最后，提出关于在我国建立绿色GDP考核体系的建议。

Discuss on Accounting and Evaluation of Green GDP

This article reviewed the study and practice of the green GDP accounting in China and abroad, especially in 2004 China argued ＂China＇s economic accounting system framework on resources and environment＂ and ＂environment-based framework for green national economic accounting system＂ to look into the green GDP accounting object, content as well as the main method to analyze the difficulties of establishing the accounting system, mainly dealing with difficult measurement of environmental costs and natural assets, property rights and market price is difficult to define. Finally, the author discussed on the recommendations of establishment of the green GDP in our evaluation system.